Field formations are informed that from this Month onwards : 1) DDM-CUS-1 has been modified with new column i.e 'IGST-REFUND' and this is to be uploaded since the Month of July-2017 onwards. 2) DDM-ST-1 has been restarted,so field formations are requested to upload the data since the Month of July-2017 onwards. 3) DRI-CUS-7 has been modified with new group i.e 'Recovery by way of disposal of goods' which is to be uploaded from the current Month ,i.e, Jan-2018.

ATTN: BUDGET UPDATE :On account of Budget 2018-2019, due to be presented on "1-Feb-2018", filing of B.E.'s would not be available from 1700 hrs onwards on "1-Feb-2018" till completion of updation of all changes in the ICES 1.5

In exercise of the powers conferred by section 157 of the
Customs Act, 1962 (52 of 1962), the Central Board of Excise and
Customs hereby makes the following regulations, namely:-

1. Short title and commencement.

(1) These regulations
may be called the Courier Imports and Exports (Electronic
Declaration and Processing) Regulations, 2010.

(2) They shall come into
force on the date of their publication in the Official Gazette.

2. Application.

(1) These
regulations shall apply for assessment and clearance of imported
or export goods, carried by an Authorised Courier by air, on
behalf of a consignee or consignor at such Customs airports and
in such form and to such extent, as the Board may, by
notification, declare for the purposes of these regulations in
this behalf.

(2) These regulations shall not apply to:

(a) the following imported goods requiring testing of
samples thereof or reference to the relevant statutory
authorities or to experts before their clearance, namely:-

(b) import or export of goods under any export
promotion scheme other than Export Oriented Unit (EOU) scheme and
similar schemes referred to in Chapter 6 of the Foreign Trade
Policy 2009-14.

(c) the following export goods, namely:-

(i) the goods which are
subject to levy of any duty on their exports;

(ii) goods where the value of
the consignment is above rupees twenty five thousand and
transaction in foreign exchange is involved:

Provided that the limit of rupees twenty five
thousand as provided in this sub-clause shall not apply to such
export consignments where the G.R. Waiver or specific permission
has been obtained from the Reserve Bank of India.

3. Definitions.

(1) In these regulations, unless the context otherwise
requires

(a) Act means the Customs Act, 1962 (52 of 1962);

(b) "Authorised Courier", in relation to
imported or export goods, means a person engaged in the
international transportation of time-sensitive documents or goods
on door-to-door delivery basis and is registered in this behalf
by a Commissioner of Customs in charge of a Customs airport;

(c) Customs airport means the airport declared by the
Board as Customs airport under sub-regulation (1) of regulation 2
of these regulations;

(d) "documents" includes any message, information
or data recorded on paper, cards or photographs and of no
commercial value which is for the time being not liable to any
customs duty or subject to any prohibition or restriction on
their export out of or import into India;

(e) "electronic declaration" means the
declaration of the particulars relating to the imported or export
goods, lodged in the Customs Computer System at the Customs
airport, either through the data-entry facility provided at the
service centre or through the data communication networking
facility provided from the computer system of
the Authorised Courier;

(f)"Form means the Form appended to these
regulations;

(g) "gifts" means any bonafide gifts
of articles for personal use of a value not exceeding twenty five
thousand rupees per consignment in case of export goods and ten
thousand rupees per consignment in case of imported goods, which
are not subject to any prohibition or restriction on their export
out of or import into India and for which no transfer of foreign
exchange is involved;

(h) samples means any bonafide commercial
samples and prototypes of goods supplied free of charge of a
value not exceeding fifty thousand rupees per consignment for
exports or ten thousand rupees per consignment for imports, which
are for the time being not subject to any prohibition or
restriction on their export out of or import into India and for
which no transfer of foreign exchange is
involved;

(i) "service centre" means the
place specified by the Commissioner of Customs where data entry,
for the purpose oflodgement of declaration or submission of
any information, is carried out;

(2) The words used and not defined in these regulations but
defined in the Act shall have the meanings respectively assigned
to them in that Act.

4. Packing of goods to be imported or
exported by courier.

(1) For the purposes of
these regulations, the imported or export goods shall be packed
separately for documents and goods.

(2) Imported or export goods
shall bear a declaration from the sender or consignor regarding
the contents of each of the packages and the total value thereof.

5. Clearance of imported goods.

(1)
The Authorised Courier or his agent shall file, in an
electronic form, a manifest for imported goods prior to its
arrival, with the proper officer the Express Cargo Manifest -
Import (ECM-I) in Form A;

(2) (a) The Courier
packages containing the imported goods shall not be dealt with in
any manner except as may be directed by the Commissioner of
Customs;

(b) No person shall, except with the permission of proper
officer, open any packages of imported goods.

(3)
The Authorised Courier or his agent who has passed the
examination referred to in regulation 8 or regulation 19 of the
Customs House Agents Licensing Regulations, 2004 shall make entry
of goods imported by him, in an electronic declaration, by
presenting to the proper officer the Courier Bill of Entry-XI
(CBE-XI) for documents in Form B or the Courier Bill of Entry-XII
(CBE-XII) for free gifts and samples in Form C or the
Courier Bill of Entry-XIII (CBE-XIII) for low value dutiable
consignments in Form D or the Courier Bill
of Entry-XIV (CBE-XIV) for other dutiable consignments in Form E.

(4)
The Authorised Courier shall present imported goods
brought by him or by his agent, in such manner as to the
satisfaction of the proper officer or as per instructions issued
by the Board or Public Notice issued by Commissioner of Customs,
from time to time, for inspection, screening, examination and
assessment thereof.

(5) Any imported goods which
are not taken clearance after the expiry of a period of thirty
days of its arrival, shall be detained by proper officer and
shall be sold or disposed of by the person having custody
thereof, after issuing a notice to
the Authorised Courier and to the declared importer, if
any, and the charges payable for storage and holding of such
goods shall be payable by theAuthorised Courier.

6. Clearance of export goods.

(1)
Notwithstanding anything contained in these
regulations, the Authorised Courier or his agent shall,
on or after such date as the Board may specify, by notification
in the Official Gazette, file in an electronic form, a manifest
for export goods before its export with the proper officer the
Courier Export Manifest (CEM) in Form F.

(2) (a) The courier
packages containing the export goods shall not be dealt with
after presentation of documents to the proper officer in any
manner except as may be directed by the Commissioner of Customs;

(b) No person shall, except with the permission of proper
officer, open any package of export goods, brought into the
Customs area, to be loaded on a flight.

(3)
The Authorised Courier or his agent who has passed the
examination referred to in regulation 8 or regulation 19 of the
Customs House Agents Licensing Regulations, 2004 shall make entry
of goods for export, in Courier Shipping Bill-III (CSB-III) for
documents in Form G or, as the case may be, in the Courier
Shipping Bill-IV (CSB-IV) for goods in Form H, before presenting
it to the proper officer.

(4)
The Authorised Courier shall present the export goods
to the proper officer, in such manner as to the satisfaction of
the proper officer or as per instructions issued by the Board or
Public Notice issued by Commissioner of Customs, from time to
time, for inspection, screening, examination and assessment
thereof.

(5) Any export goods brought
into customs area for export purpose and have not been exported
within seven days of arrival of such goods into such area or
within such extended period as permitted by the proper officer in
case of delay due to such reasons which the proper officer
considers to be beyond the control of the
concerned Authorised Courier and declared exporter, may
be detained by the proper officer and sold or disposed off by the
person having custody thereof, after issuing notice to the
concerned Authorised Courier and declared exporter provided
the charges payable, for storage and handling of such goods are
paid by such Authorised Courier.

7.Application for
registration of Authorised Courier.

(1) Every person
intending to operate as an Authorised Courier shall
make an application in the Form-I to the Commissioner of Customs
having jurisdiction over the Customs airport where the goods are
to be imported or exported, for registration in this behalf.

(2) The Commissioner of
Customs may dispose of the application under sub-regulation (1)
within forty five days of the receipt of the application.

8. Conditions to be fulfilled by the applicant.

(1)
The person applying for registration as
an Authorised Courier shall disclose to the
satisfaction of the Commissioner of Customs that he is
financially viable and in support thereof he shall produce to the
said Commissioner of Customs a certificate issued by a scheduled
bank or such other proof acceptable to the Commissioner of
Customs evidencing possession of assets of a value not less than
twenty five lakh rupees.

(2) The electronic declaration for clearance of imported or
export goods shall be made by the persons who has passed the
examination referred to in regulation 8 or regulation 19 of the
Custom House Agents Licensing Regulations, 2004.

Provided
that a transition period upto 31st December, 2011
shall be allowed for fulfillment of the condition mentioned in
sub-regulation (2) by an Authorised Courier in so far as it
relates to examination referred to in regulation 8 of the Customs
House Agents Licensing Regulations, 2004.

(3) The applicant shall undertake to comply with
the provisions and abide by all the provisions of the Act and
rules, regulations, notifications and orders
issued thereunder.

9. Scrutiny of application.

On
receipt of application for registration under regulation 7, the
Commissioner of Customs, may make enquiries for verification of
the particulars set out in the application and also such other
enquiries as the Commissioner of Customs may deem necessary for
such registration including enquiries about the
identity, bonafides and reputation of the
applicant.

10.Registration.

(1) If
on scrutiny of the application filed by a person under regulation
7, the Commissioner of Customs is satisfied that the applicant
fulfils the requirements of the registration, the said applicant
may be registered as an Authorised Courier.

(2) The registration granted under
sub-regulation (1) shall be valid for an initial period of two
years, but may be renewed from time to time, in accordance with
the procedure provided in sub-regulation 8.

(3) An Authorised Courier who is already
registered under Courier Imports and Exports (Clearance)
Regulations, 1998 on or before the date of coming into force of
these regulations in a Customs airport, shall be considered as
an Authorised Courier registered for the purpose of
these regulations only on compliance of the conditions stipulated
in regulation 8.

(4) The Authorised Courier
referred to in sub-regulation (3) shall comply with the
conditions within a period which shall not exceed a period of
three months:

Provided that the Commissioner of Customs may extend
the said period which shall not exceed a period of nine
months.

Provided further that nothing contained in this
sub-regulation shall apply in respect of condition prescribed
under sub-regulation (2) of regulation 8.

(5) The registration granted
under sub-regulation (3) shall be valid for
a period of ten years.

(6) The Commissioner of
Customs may, if he finds that the applicant has been convicted in
any court of law, or any criminal proceedings are pending before
any court of law against the applicant, reject an application
filed for registration of Authorised Courier.

(7) The Authorised Courier,
who is registered under sub regulation (1) or sub regulation (3),
shall transact business in other Customs airports within the
country subject to an intimation, as specified in Form - J,
to the Commissioner of Customs having Jurisdiction over the
Customs airport where he intends to transact business.

(8) The Commissioner of
Customs may, on application made before the expiry of the
validity of the registration under sub-regulation (2) or
sub-regulation (5), renew the registration for a period of ten
years from the date of expiration of the original registration or
the last renewal of such registration, as the case may be, if the
performance of the Authorised Courier is found to be
satisfactory with reference to the absence of any complaints of
misconduct including non-compliance of any of the obligations
specified in regulation 12.

(9) The Commissioner of
Customs may, for reasons to be recorded in writing, by order,
review the registration granted under sub-regulation (1) or
sub-regulation (3) before the expiry of the ten years.

11.Execution of bond and
furnishing of security.

(1)The Commissioner of Customs
shall require the applicant to enter into a bond with a security
of ten lakhs rupees in case of major international
airports of Mumbai, Delhi, Calcutta and Chennai and
five lakhsrupees in case of other airports in the form of
cash deposit or bank guarantee in the name of the Commissioner of
Customs for complying with the provisions of the Act, rules and
regulations made thereunder and the condition of the
said bond shall also be that the applicant shall agree to pay the
duty, if any, not levied or short levied, with interest if
applicable on any goods taken clearance of by
the Authorised Courier if in the opinion of the
Assistant Commissioner of Customs or Deputy Commissioner or
Customs the same cannot be recovered from the importer or the
exporter.

(2) The Authorised Courier who has been
granted a registration under regulation 10 or who has intimated
in the Form J to the Commissioner of Customs having jurisdiction
over the Custom airport from where he has to transact the
business, shall furnish the bond and security as specified under
sub-regulation (1) for each of the Customs airports.

12. Obligations of Authorised Courier.

(1) An Authorised Courier
shall -

(i) obtain an authorisation, from
each of the consignees or consignors of the imported goods for
whom or from whom such Courier has imported such goods; or
consignees or consignors of such export goods which such Courier
proposes to export, to the effect that
the Authorised Courier may act as agent of such
consignee or consignor, as the case may be, for clearance of such
imported or export goods by the proper officer;

Provided that for import of documents, gifts
and samples, and low value dutiable consignments for which
declaration have been filed in, Form-B or the Courier Bill
of Entry-XI (CBE-XI), Form C or the Courier Bill of Entry-XII
(CBE-XII) or Form-D or Courier Bill of Entry- XIII
(CBE-XIII) respectively, the authorization may be obtained at the
time of delivery of the consignment to consignee subject to the
production of consignors authorisation at pre-clearance stage
and retention of authorisation obtained from the consignee for a
period of one year or date of Audit by Customs, whichever is
earlier.

(ii) file electronic declarations, for
clearance of imported or export goods, through a person who has
passed the examination referred to in regulation 8 or regulation
19 of the Customs House Agents Licensing Regulations, 2004 and
who are duly authorisedunder section 146 of the
Act;

Provided that a transition period upto
31st December, 2011 shall be allowed to the Authorised
Courier for fulfillment of the obligation in so far as it relates
to examination referred to in regulation 8 of the Customs House
Agents Licensing Regulations, 2004.

(iii) advise his consignor or consignee to comply with the
provisions of the Act, rules and regulations
made thereunder and in case of non-compliance thereof,
he shall bring the matter to the notice of the Assistant
Commissioner of Customs or Deputy Commissioner of Customs;

(iv) verify the antecedent,
correctness of Importer Exporter Code (IEC) Number, identity of
his client and the functioning of his client in the declared
address by using reliable, independent, authentic documents, data
or information;

(v) exercise
due diligence to ascertain the correctness and completeness of
any information which he submits to the proper officer with
reference to any work related to the clearance of imported goods
or of export goods;

(vi) not withhold information
communicated to him by an officer of customs, relating to
assessment and clearance of imported goods as well as inspection,
examination and Clearance of export goods,
from a consignor or consignee who is entitled to such
information;

(vii)
not withhold any
information relating to assessment and clearance of imported
goods or of export goods, from the Assessing Officer;

(viii) not attempt to
influence the conduct of any officer of Customs in any matter
pending before such officer or his subordinates by the use of
threat, false accusation, duress or offer of any special
inducement or promise of advantage or by the bestowing of any
gift or favour or other thing or value;

(ix) maintain records and accounts
in such form and manner as may be directed from time to time by
an Assistant Commissioner of Customs or Deputy Commissioner or
Customs for a period of five years and submit them for inspection
to the Assistant Commissioner of Customs or an
officer authorised by him, wherever required; and

(x) abide by all the provisions of the Act and
the rules, regulations, notifications and orders
issued thereunder.

13. Suspension or revocation of registration
of authorised courier.

(1) The Commissioner of
Customs may revoke the registration of
an Authorised Courier and also pass an order for
forfeiture of security on any of the following grounds namely:-

(a) failure of
the Authorised Courier to comply with any of the
conditions of the bond executed by him under regulation 11;

(b) failure of the Authorised Courier
to comply with any of the provisions of these regulations;

(c) misconduct on the part
of Authorised Courier whether within the jurisdiction
of the said Commissioner or anywhere else, which in the opinion
of the Commissioner renders him unfit to transact any business in
the Customs airport:

Provided that no such revocation shall be made
unless a notice has been issued to
the Authorised Courier informing him the grounds on
which it is proposed to revoke the registration and he is given
an opportunity of making a representation in writing and a
further opportunity of being heard in the matter, if so desired:

Provided further that, in case the Commissioner of
Customs considers that any of such grounds against
an Authorised courier shall not be established prima
facie without an inquiry in the matter, he may conduct an
inquiry to determine the ground and in the meanwhile pending the
completion of such inquiry, may suspend the registration of
the Authorised Courier:

Provided also that if no ground is established
against the Authorised Courier, the registration so
suspended shall be restored.

(2)
Any Authorised Courier or the officer of the
Customs authorised by the Chief Commissioner of Customs
in this behalf, if aggrieved by the order of Commissioner of
Customs passed under sub-regulation (1), may represent to the
Chief Commissioner of Customs in writing against such order
within sixty days of communication of the order to
the Authorised Courier, and the Chief Commissioner of
Customs shall, after providing the opportunity of being heard to
the parties concerned, dispose of the representation as
expeditiously as may be possible.

14. Penalty. -

An Authorised Courier,
who contravenes any of the provisions of these regulations or
abets such contravention or who fails to comply with any
provision of these regulations with which it was his obligation
to comply, shall be liable to a penalty which may extend to fifty
thousand rupees.